Minutes October 10 2007 audit & fin

138289

Description

Board of Education San Diego Unified School District [phone] EUGENE BRUCKER EDUCATION CENTER Fax: [phone] Normal Street, Room 2231, San Diego, CA 92103-2682 Luis Acle John de Beck Shelia L. Jackson Mitz Lee Katherine Nakamura President Trustee Vice President Trustee Trustee AUDIT AND FINANCE COMMITTEE Education Center Conference Room 2249 October 10, 2007 MINUTES Members Present: McAllister, Nakamura, Stein, Wright Members Absent: Jackson Staff Present: Kowba, Leighton, McRobbie, Mohney, Niehaus, Palkowitz, Phillpott Meeting called to order Chair McAllister called the meeting to order at 3:10 PM. Approval of Minutes – 9/7/07 Wright initiated a discussion about the content of the minutes. He suggested that the minutes need to capture action items as well as describe in general the discussion of agenda items. Action: Minutes of 9/7/07 were amended to include under Item 3. “Extensive discussion of the district financial accountability for Charter Schools and reporting to the public should be included in the budget book.” Minutes were unanimously approved as amended by members present. 2. Supplemental Early Palkowitz gave an update on the district’s SERP compliance. The draft OIG report Retirement Plan (SERP) is released and we are responding. The district retained outside private counsel Update (Kowba) (for a fee of $25,000) to resolve outstanding issues. The district has received the audit ...

Informations

• Publié par: Mefig
• Nombre de lectures: 13
• Langue: English

Extrait

Board of Education

San Diego Unified School District

EUGENE BRUCKER EDUCATION CENTER

4100 Normal Street, Room 2231, San Diego, CA

92103-2682

BECOMING AMERICA’S BEST

AUDIT AND FINANCE COMMITTEE

Education Center Conference Room 2249

October 10, 2007

MINUTES

Members Present:

McAllister, Nakamura, Stein, Wright

Members Absent:

Jackson

Staff Present:

Kowba, Leighton, McRobbie, Mohney, Niehaus, Palkowitz, Phillpott

Meeting called to order

Chair McAllister called the meeting to order at 3:10 PM.

Approval of Minutes – 9/7/07

Wright initiated a discussion about the content of the minutes.

He suggested that

the minutes need to capture action items as well as describe in general the

discussion of agenda items.

Action:

Minutes of 9/7/07 were amended to include under Item 3. “Extensive

discussion of the district financial accountability for Charter Schools and reporting

to the public should be included in the budget book.”

Minutes were unanimously approved as amended by members present.

2.

Supplemental Early

Retirement Plan (SERP)

Update (Kowba)

Palkowitz gave an update on the district’s SERP compliance.

The draft OIG report

is released and we are responding.

The district retained outside private counsel

(for a fee of $25,000) to resolve outstanding issues.

The district has received the

audit findings report from the Office of Inspector General (OIG), whereby they

have concluded the district failed to comply with the requirement of obtaining prior

approval from the U.S. Department of Education.

The report concludes the

district’s charges totaling $1.9 million to federal programs should be disallowed.

SDUSD contends prior approval was not required and the charges to federal

programs were reasonable.

The response is due to OIG October 15, 2007.

A final

report is due in November to the district and there is six months to respond to

decisions.

Action:

Copies of material provided by Mr. David Page were distributed to

Members of the Committee for further review.

Kowba will email a timeline for the resolution of the SERP Title I transfer issues

between the district and the Federal Government to the Committee member.

Kowba stated it could take up to six months to resolve this matter with the

Inspector General.

Kowba will provide an update on this issue at the next Audit &

Finance Committee meeting.

Board Member Nakamura requested that Kowba consult with district counsel in

regard to the liability of the SERP consultants particularly to determine if there is

any recourse to recover a portion of the legal fees expended by the district in this

matter.

Shelia L. Jackson

Vice President

[phone]

Fax:

[phone]

Luis Acle

President

John de Beck

Trustee

Katherine Nakamura

Trustee

Mitz Lee

Trustee

Audit and Finance Committee

Minutes, October 10, 2007

Page 2

3.

National Science

Foundation Update

(Kowba)

Palkowitz reported the NSF audit had been referred to a different US Attorney and

they are researching documents back to 2002-2003.

Process is difficult as many

district employees who worked on this grant have retired or moved on.

The district

is providing information as requested

. (No action)

4.

California Department of

Education (CDE)

Cafeteria Fund Update

(Kowba)

After an Administrative Review (audit), the CDE issued a finding that the Cafeteria

Fund received $956,489 previously directed to the district general fund from Coca-

Cola commission receipts.

Other District allocations will be reduced to enable this

reimbursement to the Food Service Fund.

There was discussion surrounding

vending machines in middle schools and high schools and giving students healthier

choices.

Action:

McAllister recommended that the district conduct cash handling training

sessions for all district employees who handle cash receipts.

The County of San

Diego requires that their employees attend these sessions.

McAllister will provide

information on the training to Kowba.

5.

GASB 45 Update

(Kowba)

Action:

Stein requested that a footnote be added by the district to the actuary

report stating that the district has the means to cover its liability for the actual

expenditures that are anticipated.

6.

External Audit 2006-2007

Update (Kowba)

Kowba stated we will probably see more Findings this year as it is the final audit

with the current firm.

It is anticipated completion will be the end of November.

Exit meeting will be set at that time.

(No action)

7.

User Friendly Budget

Update (Kowba)

Kowba reported he had met with Nakamura to review a concept book.

The district

is hiring a technical writer to prepare our concept book using the latest desktop

publishing software technology similar to San Diego County’s Operational Plan.

Kowba will bring the Board of Education up to speed at the Board Workshop on

October 22 and 23.

(No action)

8.

Calendar of Meeting

Dates 2008 (Phillpott)

Action:

The next Committee meeting will be scheduled for Wednesday,

December 5

,

2007.

Phillpott and Mohney will review possible 2008 meeting dates

with the members of the Committee and bring a recommended schedule to the

December 5

th

meeting.

9.

Roundtable

Niehaus will bring detailed Internal Audit Reports Findings to meeting in Spring

2008.

Phillpott will seek a Legal Opinion regarding under what circumstances can or

could this committee conduct Closed Session regarding personnel issues and report

back at next meeting.

McRobbie – the district’s first Ethics training workshop will be held October 16.

Meeting adjourned at 4:50 p.m.